PENGARUH AUDIT DELAY DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP MANAJEMEN LABA

Ardianto, Palentinus Gendra (2016) PENGARUH AUDIT DELAY DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP MANAJEMEN LABA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this research is to examine the influence of audit delay and auditor industry specialization toward earning management in Indonesian Stock Exchange during four years between 2011 to 2014. The sample consist of manufacturing firms that listed until 2014, which have selected as much 79 firms by purposive sampling. Independent variable that examined in this research are audit delay and auditor industry specialization. Modified Jones modelwas used to determine firms who did earning management and did’nt do earning management. The hypothesis was examined using multiple linear regression. According to hypothesis test, the result of this research is audit delay and auditor industry specialization have not significant impact to earning management.

Keywords : Audit delay, auditor industry specialization, and earning management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Audit delay ; auditor industry specialization ; earning management
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarinedesi Kurniawati
Date Deposited: 07 Apr 2022 10:30
Last Modified: 07 Apr 2022 10:30
URI: https://eprints.ukmc.ac.id/id/eprint/7626

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